KUCPF (Kura Sushi) ROCE %: 3.98% (As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

KUCPF Kura Sushi Inc KUCPF
79 GF Score
Price $10.72
GF Value $13.70
View Full Analysis

What is Kura Sushi ROCE %?

Kura Sushi KUCPF 79 ROCE % is 3.98% as of Apr. 2026. GuruFocus rates KUCPF with a GF Score™ of 79/100 and a GF Value™ of $13.70.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Kura Sushi's annualized ROCE % for the quarter that ended in Apr. 2026 was 3.98%.


Kura Sushi  (OTCPK:KUCPF) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.


Kura Sushi ROCE % Related Terms


Kura Sushi ROCE % Historical Data

* Premium members only.

The historical data trend for Kura Sushi's ROCE % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Kura Sushi ROCE % Chart

Kura Sushi Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.31 2.29 2.58 4.43 3.97

Kura Sushi Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
ROCE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.78 7.97 -2.30 5.18 3.98
KUCPF
79GF Score
Kura Sushi Inc KUCPF
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kura Sushi ROCE % Calculation

Kura Sushi's annualized ROCE % for the fiscal year that ended in Oct. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Oct. 2025 )  (A: Oct. 2024 )(A: Oct. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Oct. 2025 )  (A: Oct. 2024 )(A: Oct. 2025 )
=30.848/( ( (930.317 - 206.67) + (1030.792 - 199.32) )/ 2 )
=30.848/( (723.647+831.472)/ 2 )
=30.848/777.5595
=3.97 %

Kura Sushi's ROCE % of for the quarter that ended in Apr. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Apr. 2026 )  (Q: Jan. 2026 )(Q: Apr. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Apr. 2026 )  (Q: Jan. 2026 )(Q: Apr. 2026 )
=33.712/( ( (1035.094 - 189.658) + (1033.005 - 185.096) )/ 2 )
=33.712/( ( 845.436 + 847.909 )/ 2 )
=33.712/846.6725
=3.98 %

(1) Note: The EBIT data used here is four times the quarterly (Apr. 2026) EBIT data.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 3.98% mean?
Kura Sushi (KUCPF) has a ROCE % of 3.98% as of Apr. 2026.
Is Kura Sushi's ROCE % too high?
Kura Sushi's current ROCE % is 3.98%. The Restaurants industry median ROCE % is 6.11. Kura Sushi's value of 3.98% is 34.9% below this industry median. Overall, Kura Sushi has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi's ROCE % compare to MCD and SBUX?
Kura Sushi's ROCE % of 3.98% can be compared against companies in the Restaurants industry. The industry median ROCE % is 6.11. Kura Sushi's value of 3.98% is 34.9% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Restaurants company?
The median ROCE % among Restaurants companies is 6.11, based on 351 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi's current ROCE % of 3.98% is 34.9% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Restaurants industry, the median ROCE % is 6.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi's current ROCE % is 3.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi stock overvalued right now?
Kura Sushi (KUCPF) has a current ROCE % of 3.98%. The stock's GF Value™ is $13.70, compared to a current price of $10.72 — trading 21.8% below its estimated fair value. The current ROCE % is 3.98% and 34.9% below the Restaurants industry median of 6.11. Kura Sushi's overall GF Score™ is 79/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Kura Sushi (KUCPF), the current ROCE % is 3.98% as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Kura Sushi (KUCPF) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi stock appears to be undervalued. The current stock price of $10.72 is trading 21.8% below its estimated GF Value™ of $13.70.

Key valuation signals for KUCPF:

  • ROCE %: 3.98%
  • GF Value™: $13.70 vs. price of $10.72 (21.8% below fair value)
  • GF Score™: 79/100
  • Industry Position: 34.9% below the Restaurants median

No single metric tells the full story. See the KUCPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kura Sushi Business Description

Other Exchanges 2695:Japan
Address 1-2-1 Fukasaka, Naka-ku, Sakai-shi, Osaka, JPN, 599-8253
Kura Sushi Inc operates a chain of close to 400 sushi restaurants in Japan. Kura's restaurants pledge to serve natural, organic, additive-free food that is devoid of chemical seasonings and artificial sweeteners, colorings, and preservatives. They operate as revolving sushi restaurants using the conveyor belt method to serve customers, which keeps staff requirements low. The method entails customers choosing and grabbing their sushi preferences as the options rotate in front of them on a conveyor belt.
79GF Score

Get the complete analysis for KUCPF

ROCE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$10.72
Price
$13.70
GF Value